220 CMR, 52.202
Current through Register 1538, January 3, 2025
This account shall include the ledger balances representing the accounting company's investment of a permanent nature in property other than that devoted to the operation of the company's plant as a water company.
This includes such items as investments in lands, buildings, or other properties which are not a part of the company's water plant or facilities incident thereto; also property acquired and held in anticipation of future use, and property abandoned for operating purposes but still held.
220 CMR, 52.202